| Author: | Mertens, R. |
| Title: | Revisionsleitfaden L3 zur Prufung der Abgaben aus arztlicher Nebentatigkeit (Revision principles L3 for the assessment of taxes from medical auxiliary activity) |
| Journal: | Zeitschrift Interne Revision
1990 : VOL. 25:1, p. 119-129 |
| Index terms: | CHANGE HOSPITAL MANAGEMENT COST ACCOUNTING |
| Language: | ger |
| Abstract: | This is the report of the Internal revision in the hospital workshop of the Institute of Internal Revision. Hospital medicins are allowed to perform on the premises and with the equipment of the hospital private practice. They have to reimburse costs to the hospital. The report gives a complete checklist for internal revisors to judge the lawfulness and accounting properness of such activity. |
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